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Practitioners — Public Auditors · published 2026-05-28 · methodology v2.1

Yellow highlighting convention in MAS Notice 637 (Amendment) 2024

What the RLB Specialist Panel found

2. Yellow highlighting convention in MAS Notice 637 (Amendment) 2024

  • Question (paraphrased to protect IP): In MAS Notice 637 (Amendment) 2024, what do the yellow-highlighted passages signify, and will they appear in the final consolidated version of the Notice?
  • Source regulation: MAS Notice 637 — Risk Based Capital Adequacy Requirements for Banks (Regulator portal: https://www.mas.gov.sg)
  • What AI assistants typically say: Multiple AI tools gave similar incorrect responses about the yellow highlighting convention. One described yellow passages as a generic "visual aid to draw attention to particular text" such as defined terms or cross-references during review. Another characterised the highlights as editorial annotations explaining the nature or purpose of tracked insertions and deletions. Both treatments presented a plausible but imprecise description of amendment-document conventions without capturing the specific MAS drafting practice.
  • What the regulator actually says: No regulator excerpt was available in the materials reviewed. Practitioners should consult the MAS Notice 637 (Amendment) 2024 document directly to confirm the drafting convention used for yellow highlighting.
  • Why the AI went wrong: Both AI responses substituted a general inference about how amendment documents use visual markers for the specific MAS drafting convention. In MAS amendment notices, yellow highlighting carries a precise technical meaning — either marking provisions that carry a different effective date from the instrument's general operative date, or marking provisions that are entirely new to the notice — a distinction the AI tools did not retrieve and replaced with an approximate, generic description.
  • Cited source(s):
Impact for this audience

Public auditors reviewing the MAS Notice 637 (Amendment) 2024 must correctly interpret yellow-highlighted passages to understand both the operative date of amended provisions and whether specific provisions are entirely new to the notice. An auditor who follows an incorrect AI characterisation — treating yellow highlights as generic editorial markers rather than as indicators of a distinct effective date or newly introduced provisions — may misread the transitional timetable and advise a client that a provision is already operative when it is not, or overlook a new obligation entirely. The professional consequence is a misleading representation to the client about the current state of their regulatory obligations, with potential liability under the Accountants Act if the misrepresentation influences the client's regulatory conduct.

References — raw findings (per AI model)
This finding also affects
← Previous finding Finding 1. Applicable notice for financial holding companies under MAS capital adequacy rules Next finding → Finding 3. Scope and exclusions of Annex 4D in consolidated MAS Notice 637
Cite this finding

Each finding has a stable Citation ID (RLB-F-… for aggregated case-study findings, RLB-H-… for raw per-model hallucinations) — like a DOI, the ID always resolves to the canonical finding even if URLs change.

Plain text 
RegLeg Specialist Panel (2026). "Yellow highlighting convention in MAS Notice 637 (Amendment) 2024 — Practitioners — Public Auditors." Citation ID: . RegLegBrief AI Hallucination Research, published 2026-05-28. https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/
APA 7th edition 
RegLeg Specialist Panel. (2026). Yellow highlighting convention in MAS Notice 637 (Amendment) 2024 [Hallucination finding ]. RegLegBrief AI Hallucination Research. https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/
Bluebook / OSCOLA (US + UK legal) 
RegLeg Specialist Panel, Yellow highlighting convention in MAS Notice 637 (Amendment) 2024 [], RegLegBrief AI Hallucination Research (May 28, 2026), https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/.
BibTeX 
@misc{reglegbrief_,
  author    = {RegLeg Specialist Panel},
  title     = {Yellow highlighting convention in MAS Notice 637 (Amendment) 2024},
  year      = {2026},
  publisher = {RegLegBrief AI Hallucination Research},
  note      = {Hallucination finding Citation ID: },
  url       = {https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/}
}
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